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Corporate Lobbying of the International Accounting Standards Committee
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(1993)Managing Legitimacy: Strategic and Institutional Approaches (1995)Standard‐setting institutions' user‐oriented legitimacy management strategies (2010)Practitioners' participation in the accounting standard-setting process (2011)Special Purpose Entities in Megaprojects: Empty Boxes or Real Companies? (2017)Positive Accounting Theory (1985)Positive Accounting Theory: A Ten Year Perspective. (1990)Economic Consequences of Accounting for Stock-Based Compensation (1996)Une analyse du due process dans le cadre de la normalisation comptable : le cas du projet de comprehensive income par l'IASB (2012)Corporate lobbying and labor relations: Evidence from employee-level litigations (2017)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Economic Implications of Corporate Financial Reporting (2004)The economic implications of corporate financial reporting (2005)Die Betriebswirtschaft (1953)A Theory of Incentives in Procurement and Regulation (1993)The development of the European Union auditing research over the past decade: a systematic literature review and future research opportunities (2024)Culture's Consequences: International Differences in Work-Related Values (1981)Law and Finance (1998)Legitimacy of Private Accounting Standard Setters: Literature Review and Suggestions for Future Research (2020)An Economic Theory of Political Action in a Democracy (1957)Book Review: Organizational Behavior: The Logic of Collective Action: Public Goods and the Theory of Groups (1966)The Logic of Collective Action. 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  • 2011The financing of the IASB: An analysis of donor diversity42 cited
  • 2020Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases41 cited
  • 2002The IASC's search for legitimacy: An analysis of the IASC's standing interpretations committee41 cited
  • 2004Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals40 cited
  • 2018Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.33 cited
  • 2024Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus32 cited
  • 2013Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process28 cited
  • 2022Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic27 cited
  • 2023Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts25 cited
  • 2016Lobbying and Audit Regulation in the EU25 cited
  • 2009A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis25 cited
  • 2016Determinants of corporate lobbying intensity in the lease standard-setting process23 cited

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2018
IASB 's independence in the due process: an examination of interest groups’ influence on the development of IFRS 9
20 cited
  • 2006A critical analysis of the use of accounting standards’ comment letters as lobbying tools by extractive industry firms20 cited
  • 2019Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation20 cited
  • 2018Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters19 cited